Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense (benefit)

Income tax expense (benefit) is comprised of the following:

	December 31,
	2012			2011
Federal:
Current	$	329,000		$	(272,000	)
Deferred	(190,000		)	153,000
	139,000			(119,000		)
State:
Current	87,000			(39,000		)
Deferred	(44,000		)	22,000
	43,000			(17,000		)
	$	182,000		$	(136,000	)

Schedule of effective income tax rate reconciliation

The provision for income taxes differs from the amount determined by applying the federal statutory tax rate to pre-tax income (loss) as a result of the following:

	December 31,
	2012					2011
Income taxes at statutory rate	$	190,000		34.0	%	$	(166,000	)	(34.0	)%
Increase (decrease) in taxes resulting from:
State income taxes, net of federal benefit	25,000			4.5	%	(19,000		)	(3.9	)%
Other, including prior year (over) under accrual	(33,000		)	(5.9	)%	49,000			10.1	%
	$	182,000		32.6	%	$	(136,000	)	(27.8	)%

Schedule of deferred tax assets (liabilities)

Deferred tax assets (liabilities) are as follows:

	December 31,
	2012			2011
Depreciation	$	(694,000	)	$	(822,000	)
Provision for doubtful accounts	90,000			91,000
Vacation accrued	81,000			75,000
Deferred income	186,000			85,000
Other	81,000			81,000
Net deferred tax asset (liability)	(256,000		)	(490,000		)
Current portion, net	438,000			332,000
Long-term portion, net	(694,000		)	(822,000		)
	$	(256,000	)	$	(490,000	)